(3-Year Worksheet, Journal Entries, and Reporting) Katie Day Company adopts acceptable accounting for its defined benefit pension plan on January 1, 2011, with the following beginning balances: plan assets $200,000; projected benefit obligation $200,000. Other data relating to 3 years' operation of the plan are as follows. Prepare a pension worksheet presenting all 3 years' pension balances and activities. Prepare the journal entries (from the worksheet) to reflect all pension plan transactions and events at December 31 of each year. Indicate the pension-related amounts reported in the financial statements for 2013